Impacts of Customs Supervision System on Cross-border E-commerce Imports at Post-age of Policy Dividend and Related Suggestions

（University of International Business and Economics，Beijing100029，China）

Abstract：With cross-border e-commerce has been grown from the 1.0 era to the current 3.0 era，the proportion of crossborder e- commerce import in cross- border e- commerce has been rising. After the policy was issued on Apr. 8，2016，this market entered the post-age of policy dividend，which brought profound impact on this market. Such results as the reduction of tax bonus，“Positive List”，the tightened access of cross- border e- commerce import of retailing products，the shifting from bonded mode to direct delivery service，lead to the increased demand for overseas warehouses，the increasingly polarized market， the occupation of giant e- commerce enterprises that hindered the development of SMEs’platforms，and the increasingly improved market centralization. To better promote the development of cross-border e-commerce import，the government should accelerate the formulation of the Cross-border E-commerce Standard Framework，build a multi-level cross-border e-commerce supervision system，innovate the supervision mode of direct delivery service in cross-border e-commerce imports，strengthen the monitoring of high-risk products，build an ecological system for cross-border e-commerce imports in China. The cross-border ecommerce enterprises should adjust product layout according to the Positive List to obtain competitive advantages in the line， establish credit rating and management system，and strengthen the management of supply chain to enhance the ability to prevent risks.

Key words：post-age of policy dividend；cross-border e-commerce import；customs supervision；positive list